بنایی قدیم، رحیم، و حافظی، بابک. (1400). تأثیر معنویت در محیط کار بر رفتارهای ناکارآمد حسابرس و کیفیت حسابرسی. فصلنامه حسابداری و منافع اجتماعی. 11(2): 83-102.
بنی مهد، بهمن، و بیگی هرچگانی، ابراهیم. (1391). رابطه بین ارزش‌های فردی و نیات اخلاقی حسابرسان. فصلنامه اخلاق در علوم وفناوری، 7(4):31-40.
بنی مهد، بهمن، مرادزاده فرد، مهدی، و زینالی، مهدی. (1392). رابطة بین تغییر حسابرس مستقل و تغییر اظهارنظر حسابرسی. دانش حسابداری، 4(14): 91-108.
شجاع، نفیسه، بنی مهد، بهمن، و وکیلی‌فرد، حمیدرضا. (1397). بررسی دیدگاه حسابرسان درباره فعالیت‌های بازاریابی. پژوهش‌های حسابداری مالی و حسابرسی، 10(38): 46-31.
شایسته شجاعی، پرویز، پورزمانی، زهرا، و یعقوب نژاد، احمد. (1399). تاثیر معیارهای رفتار اخلاقی (محیط اخلاقی، تعهد حرفه‌ای، ارزش‌های اخلاقی و ایدئولوژی اخلاقی) بر عملکرد حسابرسان. دو فصلنامه علمی حسابداری ارزشی و رفتاری، 5(10):281-318.
شفعتی، مرتضی، امینیان، ابوالفضل، و پاکدامن، حسن. (1399). بررسی تاثیر تمرکز بازار حسابرسی بر دوره تصدی حسابرس و تاخیر گزارش حسابرسی شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران. فصلنامه حسابداری و منافع اجتماعی، 10(2): 63-89.
مشهدی قره قیه، هادی، بنی مهد، بهمن، فرقاندوست حقیقی،کامبیز، و مرادزاده فرد، مهدی. (1398). ماکیاولیسم، پول پرستی، فرهنگ مشتری مداری و خرید اظهارنظر حسابرسی از سوی صاحبکار. دانش حسابداری و حسابرسی مدیریت، 8(29).161-174.
موفق، علی رضا، و هادوی نیا، علی اصغر. (1388). مبانی اخلاقی مصرف ازدیدگاه مکاتب سودگرایی وظیفه گرایی واسلام. فصلنامه اقتصاد اسلامی، 9(36) .33 – 57.
مهدوی، غلامحسین، و دریایی، عباسعلی. (1394). نگرش حسابرسان کارآفرین و سایرین به تعادل زمانی بین فعالیت‌های بازاریابی و حسابرسی. دانش حسابداری مالی، 2(4).1-25.
موسوی شیری، سیدمحمود، و پهلوان، مریم. (1394). توازن بین مسئولیت‌های حسابرسی و عمل بازاریابی توسط اعضای جامعه حسابداران رسمی ایران. پیشرفت مالی حسابداری، 7(2):183-218.
وهاب زاده گردرودباری، میلاد، و بنی مهد، بهمن. (1395). اثر رابطه مداری بر قضاوت‌های اخلاقی حسابرسان. فصلنامه دانش حسابداری و حسابرسی مدیریت، 5(20).1-20.
References
Astroulakis, N. (2014). An ethical analysis of neoliberal capitalism: alternative perspectives from development ethics. Éthique et économique= Ethics and economics, 11(2).
Astroulakis, N. (2013). Challenging Conventional Economics: An Ethical Development Paradigm. Problemas del desarrollo, 44(175), 33-53.
Bakre, O. M., McCartney, S., & Fayemi, S. O. (2022). Accounting as a technology of neoliberalism: the accountability role of IPSAS in Nigeria. Critical Perspectives on Accounting, 87, 102282.
Banimahd, B., & Beigi Harchegani, E. (2013). The Relationship between Personal Values and Ethical Intentions of Auditors. Ethics in science and Technology, 7(4), 31-40. (In Persian)
Banimahd, B., Moradzadehfard, M., & Zeynali, M. (2013). Relationship between change of independent auditor and change of audit opinion. (In Persian)
Barrainkua, I., & Espinosa-Pike, M. (2018). The influence of auditors’ professionalism on ethical judgement: Differences among practitioners and postgraduate students. Revista de Contabilidad, 21(2), 176-187.
Barrett, M., & Gendron, Y. (2006). WebTrust and the “commercialistic auditor”: The unrealized vision of developing auditor trustworthiness in cyberspace. Accounting, Auditing & Accountability Journal.
Bay-Cheng, L. Y., Fitz, C. C., Alizaga, N. M., & Zucker, A. N. (2015). Tracking homo oeconomicus: Development of the neoliberal beliefs inventory. Journal of Social and Political Psychology, 3(1).
Benatar, S., Upshur, R., & Gill, S. (2018). Understanding the relationship between ethics, neoliberalism and power as a step towards improving the health of people and our planet. The Anthropocene Review, 5(2), 155-176.
Bonabi Ghadim, R., & Hafezi, B. (2021). Effect of Workplace Spirituality on Auditor Dysfunctional Behavior and Audit Quality. Journal of Accounting and Social Interests, 11(2), 83-101. (In Persian)
Broberg, P., Umans, T., Skog, P., & Theodorsson, E. (2018). Auditors’ professional and organizational identities and commercialization in audit firms. Accounting, Auditing & Accountability Journal, 31(2), 374-399.
Broberg, P., Umans, T., & Gerlofstig, C. (2013). Balance between auditing and marketing: An explorative study. Journal of International Accounting, Auditing and Taxation, 22(1), 57-70.
DeMartino, G. (2002). Global economy, global justice: Theoretical and policy alternatives to neoliberalism. Routledge.
Dermarkar, S., & Hazgui, M. (2022). How auditors legitimize commercialism: A micro-discursive analysis. Critical Perspectives on Accounting, 83, 102228.
Dermarkar, S., & Gendron, Y. (2019). The incursion of neoliberalism into audit standard-setting arenas: A disproportionate influence?. Accounting Auditing Control, 25(2), 55-85.
D'Mello, B. (2002). Transnational pharmaceutical corporations and neo-liberal business ethics in India. Journal of Business Ethics, 36, 165-185.
Fenton, J. (2020). ‘Four’sa crowd’? Making sense of neoliberalism, ethical stress, moral courage and resilience. Ethics and social welfare, 14(1), 6-20.
Freeman, S. (2011). Capitalism in the classical and high liberal traditions. Social Philosophy and Policy, 28(2), 19-55.
Hamann, T. H. (2009). Neoliberalism, governmentality, and ethics. Foucault studies, 37-59.
Harvey, D. (2007). A brief history of neoliberalism. Oxford University Press, USA.
Johari, R. J., Mohd‐Sanusi, Z., & Chong, V. K. (2017). Effects of auditors' ethical orientation and self‐interest independence threat on the mediating role of moral intensity and ethical decision‐making process. International Journal of Auditing, 21(1), 38-58.
Jordaan, J. A., Dima, B., & Goleț, I. (2016). Do societal values influence financial development? New evidence on the effects of post materialism and institutions on stock markets. Journal of Economic Behavior & Organization, 132, 197-216.
Khair, A. H. A., Haniffa, R., Hudaib, M., & Karim, M. N. A. (2015, September). Personalisation of power, neoliberalism and the production of corruption. In Accounting Forum (Vol. 39, No. 3, pp. 225-235). No longer published by Elsevier.
Laurell, A. C. (2015). Three decades of neoliberalism in Mexico: the destruction of society. International Journal of Health Services, 45(2), 246-264.
Libby, R., & Luft, J. (1993). Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment. Accounting, organizations and society, 18(5), 425-450.
DARYAEI, A. A. (2016). Entrepreneur auditors’ attitudes and others toward balance time between auditing and marketing activities. Financial Accounting Knowledge, 2(4), 1-25. (In Persian)
Marangos, J., & Astroulakis, N. (2010). The Aristotelian contribution to development ethics. Journal of economic issues, 44(2), 551-558.
Mashhadi Gharaghaya, H., Banimahd, B., Forqandoost Haqiqi, K., & Moradzadehfard, M. (2019). Machiavellianism, Love of Money, Consumerism Culture and opinion shopping By Client. Journal of Management Accounting and Auditing Knowledge, 8(29), 161-174. (In Persian)
McLeod, J. (2017). Reframing responsibility in an era of responsibilisation: Education, feminist ethics. Discourse: Studies in the Cultural Politics of Education, 38(1), 43-56.
Merino, B. D., Mayper, A. G., & Tolleson, T. D. (2010). Neoliberalism, deregulation and Sarbanes‐Oxley: The legitimation of a failed corporate governance model. Accounting, Auditing & Accountability Journal.
Mitchell, A., & Sikka, P. (2011). The pin-stripe mafia: How accountancy firms destroy societies. Association for Accountancy & Business Affairs.
Mousavi Shiri, M., & Pahlavan, M. (2016). Balancing between Marketing and Auditing Responsibility by Members of Iranian Association of Certified Public Accountants. (In Persian)
Movafagh, A. R., & Hadavinia A. A. (2009). Ethical foundations of consumption from the perspective of the schools of utilitarianism, conscientiousness, and Islam. Journal of Islamic economy, 9 (36), 33-57. (In Persian)
Oyarzún, J. D., Gerrard, J., & Savage, G. C. (2021). Ethics in neoliberalism? Parental responsibility and education policy in Chile and Australia. Journal of Sociology, 58 (3), 1-19.
Shafati, M., Aminian, A., & Pakdaman, H. (2020). The Effect of Audit Market Concentration on Audit Report Lag and Auditor Tenure of Listed Companies in Tehran Stock Exchange. Journal of Accounting & Social interests, 10 (2), 63-89. (In Persian)
Shayeste Shojaei, P., Poorzamani, Z., & Yaghobnezhad, A. (2021). The Impact of Ethical standards including Ethical Environment, Professional Commitment, Ethical Values, and Ethical Ideology on the Performance of Auditors. Journal of Value & Behavioral Accounting, 5 (10), 281-318. (In Persian)
Shoja, N., Banimahd, B., & Vakilifard, H. (2018). Review auditors' views on marketing activities. Journal of Financial accounting & auditing research, 10 (38), 31-46. (In Persian)
Sikka, P. (2015). The corrosive effects of neoliberalism on the UK financial crises and auditing practices: A dead-end for reforms. Accounting Forum, 39 (1), 1-18.
Stewart, B. (2002). Marketing Professional Services-how to win new clients and keep the ones you have. Toronto: The Canadian Institute of Chartered Accountants.
Vahabzadeh Gardroodbari, M., & Banimahd, B. (2017).Impact of Relativisional to the Moral Judgment of Auditors. Management accounting and auditing knowledge, 5 (20) 1-12. (In Persian(
Vallentin, S., & Murillo, D. (2022). Ideologies of Corporate Responsibility: From Neoliberalism to “Varieties of Liberalism”. Business Ethics Quarterly, 32(4), 635-670.
Watkins, A. L., Hillison, W., & Morecroft, S. E. (2004). Audit Quality: A Synthesis of Theory and Empirical Research. Journal of Accounting Literature, 23, 153-193).
)